CREATE TABLE dbo.TableA
(
    Id INT IDENTITY(1,1),
    Val VARCHAR(50)
)

CREATE TABLE dbo.TableB
(
    Id INT IDENTITY(1,1),
    Val VARCHAR(50)
)

INSERT INTO TableA(Val)
VALUES('ABC'),('HIJ'),('XYZ')


SET IDENTITY_INSERT TableB on
INSERT INTO TableB(Id,Val)
SELECT Id,Val FROM TableA

SELECT * FROM dbp.Empsalary AS P
ORDER BY P.salary
OFFSET 9 ROWS
FETCH NEXT 1 ROWS ONLY